| parkland rate | 5% of land residential/other, 2% commercial/industrial; payment in lieu per unit 2026 (Schedule A): single-detached rural $4,650, urban $9,850; semi/multiples $2,300; apartments $1,000 | s. 5(a)-(d); s. 9(b)(i), 9(d)(i), 9(d)(iii) |
| services covered | Park or other public recreational purposes; acquiring and providing parkland for residents. | park or other public recreational purposes |
| exemptions | Town; Board of Education with Shared Use Agreement; fire/demolition replacement without intensification; residential enlargement without additional units; institutional; temporary construction; second/third/ancillary units. Affordable/attainable units reduced by A/B ratio. | s. 4(a)-(h); s. 5(a)(i); s. 9(b)(ii) |
| payment timing | PIL prior to building permit issuance (s.10(a)); if condition of subdivision approval, prior to registration of subdivision agreement (s.10(b)); land conveyance prior to/upon registration or prior to building permit (s.8). | s. 8(a)-(b); s. 10(a)-(b) |
| indexing expiry | Rates indexed annually on January 1 commencing January 1, 2025 by Statistics Canada New Housing Price Index (house and land, most recent month year-over-year). | s. 9(a) |
scout note
Parkland dedication / cash-in-lieu by-law under Planning Act s.42 (opened, confirmed).